On the basis of Article 413 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code), a form of customs control is applied – customs inspection, in compliance with the provisions of the Rules of Customs Inspection and Inspection (hereinafter referred to as the Rules), approved by Order No. 188 of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018.
At the same time, Chapter 1 of these Rules regulates:
These Rules for Conducting Customs inspection and inspection (hereinafter referred to as the Rules) are developed in accordance with paragraph 2 of Article 412 and paragraph 2 of Article 413 of the Code of the Republic of Kazakhstan dated December 26, 2017 "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code) and determine the procedure for conducting customs inspection and inspection (hereinafter referred to as customs inspection (inspection)).
The forms of acts of customs inspection (inspection), which are filled in based on the results of the customs inspection (inspection), are established by the Decision of the Customs Union Commission of May 20, 2010 No. 260 "On Forms of Customs documents" (hereinafter – the Decision of the CCC).
In accordance with paragraphs 4 and 5 of Article 393 of the Code, an automated risk management system is used when selecting objects and forms of customs control.
The decision to conduct a customs inspection (inspection) is made by the head of the structural unit authorized to conduct a customs inspection (inspection), or the state revenue authority (in the absence of a substitute person), on the basis of a memo of the official authorized to conduct a customs inspection (inspection) (hereinafter referred to as – authorized official), except for cases when the basis for conducting a customs inspection (inspection) is triggered risk profiles of the automated risk management system, or according to the results of customs control using the inspection and inspection complex (hereinafter referred to as the IDC), the customs body of departure has stamped "IDC control, under suspicion" on the front side of the printed X-ray image, and/or information indicating the need for customs inspection has been entered into the information systems of state revenue bodies.
The basis for conducting a customs inspection (inspection) is:
1) during customs inspection:
triggered risk profiles of the automated risk management system that provide for customs inspection;
the presence of the stamp "Control of the IDC, under suspicion" on the front side of the printed X-ray image, and / or information in the information system of the state revenue authorities about the need for customs inspection, affixed according to the results of customs control using the IDC by the customs authority of departure;
availability of information about the potential risk (orientation) from law enforcement and special state bodies of the Eurasian Economic Union (hereinafter – the EAEU) or foreign countries with which there are international agreements on the exchange of information for customs purposes, the Republic of Kazakhstan;
the need to identify goods during customs clearance in accordance with the conditions of the declared customs procedure provided for by the legislation of the EAEU and the Republic of Kazakhstan, with the exception of the customs procedures "Free Customs Zone" and " Free Warehouse";
the presence of signs of non-compliance with the requirements of the customs legislation of the EAEU and the Republic of Kazakhstan, which became known to the authorized official when applying other forms of customs control provided for by the Code;
2) during the customs inspection:
triggered risk profiles of the automated risk management system that provide for customs inspection.
In case of participation in the customs inspection (inspection) of employees of the economic investigation service, the head of the structural unit authorized to conduct the customs inspection (inspection) or the state revenue authority (in case of their absence, the substitute person), who made the decision to conduct the customs inspection (inspection), is notified in writing of such participation before the customs inspection (inspection).
It is allowed to participate in the customs inspection (inspection) of officials of other state bodies, including at the written request of the state revenue authorities.